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Financial statement Text extracted POLY

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Page 1
Nomor Surat                         071/APF-CS/VII/2023
Nama Emiten                         Asia Pacific Fibers Tbk
Kode Emiten                         POLY
Perihal                             Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No       Nama          Kegiatan          Lokasi        Tahun          Status          Jumlah Aset         Satuan      Mata   Persentase
                         Usaha                         Komersil        Operasi                                         Uang      (%)
 1    Polysindo           Jasa           Belanda         1994           NA                           682   JUTAAN      USD      100.0
      International     Keuangan
      Finance
      Company BV
      (PIFC)
 2    Polysindo           Jasa           Republik          0         Pra-Operasi                      0    JUTAAN      USD       100.0
      (Mauritius)       Keuangan         Mauritius
      Ltd. (PML)
 3    PT. Texmaco     Industri Tekstil   Karawang        1972           Pailit                       228   JUTAAN      USD        92.0
      Jaya (TJ)
 4    PT. Texmaco     Perdagangan         Jakarta        1994          Berhenti                      167   JUTAAN      USD        91.0
      Graha              Tekstil                                       Operasi
      Busana,
      dimiliki TJ
      dengan
      kepemilikan
      99%




 Dokumen ini merupakan dokumen resmi Asia Pacific Fibers Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Asia

                             Pacific Fibers Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         Asia Pacific Fibers Tbk                                        Entity name
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                          POLY                                                           Entity code
Nomor identifikasi entitas            AA131                                        Entity identification number
Industri utama entitas                Umum / General                                        Entity main industry
Standar akutansi yang dipilih         PSAK                                     Selected accounting standards
Sektor                                E. Consumer Cyclicals                                                Sector
Subsektor                             E4. Apparel & Luxury Goods                                       Subsector
Industri                              E41. Apparel & Luxury Goods                                        Industry
Subindustri                           E413. Textiles                                                Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                      Foreign Corporation
pengendali
Jenis entitas                         Local Company - Indonesia                                    Type of entity
                                      Jurisdiction
Jenis efek yang dicatatkan            Saham / Stock                                     Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pemantauan Khusus / Watchlist
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Dollar Amerika / USD               Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,026.00000                         presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama               Tidak / No                                 Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
                                                                                                         partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                     Statement of financial position
                                  30 June 2023      31 December 2022
Aset                                                                                           Assets
  Aset lancar                                                                       Current assets
     Kas dan setara kas                                                          Cash and cash
                                        3,749,632           6,018,967
                                                                                     equivalents
     Aset keuangan lancar                                              Current financial assets
          Aset keuangan lancar                                         Other current financial
                                        3,698,037           3,668,254
          lainnya                                                                       assets
     Piutang usaha                                                           Trade receivables
          Piutang usaha pihak                                         Trade receivables third
                                       31,589,845          30,369,857
          ketiga                                                                       parties
     Piutang lainnya                                                         Other receivables
          Piutang lainnya pihak                                       Other receivables third
                                        1,144,248           1,156,131
          ketiga                                                                       parties
     Persediaan lancar                                                     Current inventories
          Persediaan lancar            53,540,087          56,534,559   Current inventories
     Biaya dibayar dimuka                                             Current prepaid expenses
                                          976,244             160,984
     lancar
     Uang muka lancar                                                        Current advances
          Uang muka lancar                                                      Other current
                                        4,110,894           5,381,587
          lainnya                                                                  advances
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                       15,983,750          13,675,460
     lancar
     Aset non-keuangan lancar                                        Other current non-financial
                                          537,320             537,320
     lainnya                                                                                  assets
     Jumlah aset lancar              115,330,057         117,503,119       Total current assets
   Aset tidak lancar                                                            Non-current assets
     Piutang nasabah tidak                                              Non-current customer
     lancar                                                                           receivables
          Piutang nasabah tidak                                       Non-current customer
          lancar pihak ketiga          35,560,607         35,965,598        receivables third
                                                                                         parties
      Aset tetap                                                            Property, plant, and
                                       70,025,940         72,115,823
                                                                                        equipment
       Aset takberwujud selain                                           Intangible assets other
                                          656,000            727,450
       goodwill                                                                     than goodwill
       Aset tidak lancar                                                       Other non-current
                                        1,766,309          1,764,488
       non-keuangan lainnya                                                 non-financial assets
       Jumlah aset tidak lancar      108,008,856         110,573,359 Total non-current assets
   Jumlah aset                       223,338,913         228,076,478                     Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                               Current liabilities
          Utang trust receipts       933,118,922         930,203,787 Trust receipts payables
          Utang usaha                                                       Trade payables
              Utang usaha pihak                                           Trade payables
                                       16,012,821         13,615,447
              ketiga                                                          third parties
          Liabilitas keuangan                                         Other current financial
                                        6,516,288          4,813,937
          jangka pendek lainnya                                                       liabilities
          Beban akrual jangka                                                Current accrued
                                       50,832,462         46,672,353
          pendek                                                                     expenses
Page 5
      Liabilitas imbalan                         0            225,043            Short-term
      pasca kerja jangka                                                  post-employment
      pendek                                                             benefit obligations
      Utang pajak                         123,875             199,295        Taxes payable
      Liabilitas jangka                                               Current maturities of
      panjang yang jatuh                                               long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                               Current maturities
          panjang yang jatuh                                               of finance lease
          tempo dalam satu                                           0             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Utang pemegang                                                             Current due to
                                       98,508,116          99,061,481
      saham jangka pendek                                                          stockholders
      Liabilitas                                                                  Other current
      non-keuangan jangka                1,183,748           1,765,918    non-financial liabilities
      pendek lainnya
      Jumlah liabilitas                                                          Total current
                                    1,106,296,232       1,096,557,261
      jangka pendek                                                                  liabilities
  Liabilitas jangka                                                         Non-current liabilities
  panjang
      Liabilitas keuangan                                                  Long-term derivative
      derivatif jangka                 32,528,042          31,883,604        financial liabilities
      panjang
      Liabilitas pajak                                                    Deferred tax liabilities
                                         9,679,383         10,374,728
      tangguhan
      Utang pemegang                                                        Non-current due to
                                       22,445,000          22,445,000
      saham jangka panjang                                                        stockholders
      Pendapatan                                                           Non-current deferred
      ditangguhkan jangka                 121,443             124,584                  revenue
      panjang
      Kewajiban imbalan                                                                Long-term
      pasca kerja jangka               10,048,523          10,048,523          post-employment
      panjang                                                                 benefit obligations
      Liabilitas keuangan                                                     Other non-current
                                         1,089,826           1,080,990
      jangka panjang lainnya                                                   financial liabilities
      Jumlah liabilitas                                                      Total non-current
                                       75,912,217          75,957,429
      jangka panjang                                                                   liabilities
  Jumlah liabilitas                 1,182,208,449       1,172,514,690               Total liabilities
Ekuitas                                                                                             Equity
  Ekuitas yang                                                               Equity attributable to
  diatribusikan kepada                                                    equity owners of parent
  pemilik entitas induk                                                                           entity
      Saham biasa                     635,689,316         635,689,316            Common stocks
      Tambahan modal                                                           Additional paid-in
                                      624,323,168         624,323,168
      disetor                                                                               capital
      Saldo laba                                                            Retained earnings
      (akumulasi kerugian)                                                                (deficit)
          Saldo laba yang                                                        Appropriated
          telah ditentukan               2,345,301           2,345,301     retained earnings
          penggunaannya
          Saldo laba yang                                                    Unappropriated
          belum ditentukan        ( 2,221,227,321 )   ( 2,206,795,997 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                       Total equity
      diatribusikan kepada                                             attributable to equity
                                   ( 958,869,536 )     ( 944,438,212 )
      pemilik entitas induk                                                 owners of parent
                                                                                        entity
   Jumlah ekuitas                  ( 958,869,536 )     ( 944,438,212 )              Total equity
Page 6
Jumlah liabilitas dan   223,338,913   228,076,478   Total liabilities and equity
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                       Statement of profit or loss and other
komprehensif lain                                                   comprehensive income
                                    30 June 2023         30 June 2022
Penjualan dan pendapatan                                                                Sales and revenue
                                       156,670,155          208,434,531
usaha
Beban pokok penjualan dan                                                       Cost of sales and revenue
                                    ( 152,732,990 )       ( 186,677,269 )
pendapatan
Jumlah laba bruto                         3,937,165           21,757,262                 Total gross profit
Beban penjualan                        ( 2,920,572 )        ( 7,123,228 )                  Selling expenses
Beban umum dan administrasi                                                    General and administrative
                                       ( 8,864,144 )       ( 10,765,597 )
                                                                                                   expenses
Beban bunga dan keuangan               ( 2,533,101 )        ( 3,428,904 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                 Gains (losses) on changes in
                                       ( 3,853,508 )           9,135,452
kurs mata uang asing                                                                foreign exchange rates
Pendapatan lainnya                          807,507            1,898,597                       Other income
Jumlah laba (rugi) sebelum                                                   Total profit (loss) before tax
                                      ( 13,426,653 )          11,473,582
pajak penghasilan
Pendapatan (beban) pajak               ( 1,004,671 )           1,008,933            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                    Total profit (loss) from
                                      ( 14,431,324 )          12,482,515
yang dilanjutkan                                                                   continuing operations
Jumlah laba (rugi)                    ( 14,431,324 )          12,482,515                Total profit (loss)
Jumlah laba rugi komprehensif         ( 14,431,324 )          12,482,515    Total comprehensive income
Laba (rugi) yang dapat                                                        Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                     Profit (loss) attributable to
                                      ( 14,431,324 )          12,482,515
   diatribusikan ke entitas induk                                                            parent entity
Laba rugi komprehensif yang                                                        Comprehensive income
dapat diatribusikan                                                                           attributable to
   Laba rugi komprehensif yang                                                   Comprehensive income
   dapat diatribusikan ke entitas     ( 14,431,324 )          12,482,515     attributable to parent entity
   induk
Laba (rugi) per saham                                                           Earnings (loss) per share
   Laba per saham dasar                                                      Basic earnings per share
   diatribusikan kepada                                                           attributable to equity
   pemilik entitas induk                                                   owners of the parent entity
       Laba (rugi) per saham                                               Basic earnings (loss) per
       dasar dari operasi yang              ( 0.005 )               0.005      share from continuing
       dilanjutkan                                                                         operations
   Laba (rugi) per saham                                                   Diluted earnings (loss) per
   dilusian                                                                                        share
       Laba (rugi) per saham                                              Diluted earnings (loss) per
       dilusian dari operasi yang           ( 0.005 )               0.005      share from continuing
       dilanjutkan                                                                         operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                            Statement of changes in equity
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                             Tambahan modal
                                         Saham biasa                                        ditentukan               ditentukan          diatribusikan kepada       Ekuitas
                                                                 disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks    Additional paid-in capital                                                                                Equity
                                                                                              earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                               Balance before restatement at beginning of
                                            635,689,316            624,323,168                   2,345,301        ( 2,206,795,997 )          ( 944,438,212 )      ( 944,438,212 )
  kembali                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode              635,689,316            624,323,168                   2,345,301        ( 2,206,795,997 )          ( 944,438,212 )      ( 944,438,212 )    Equity position, beginning of the period
  Laba (rugi)                                                                                                         ( 14,431,324 )           ( 14,431,324 )       ( 14,431,324 )                                  Profit (loss)
  Posisi ekuitas, akhir periode             635,689,316            624,323,168                   2,345,301        ( 2,221,227,321 )          ( 958,869,536 )      ( 958,869,536 )          Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                           Statement of changes in equity
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                             Tambahan modal
                                         Saham biasa                                        ditentukan               ditentukan          diatribusikan kepada       Ekuitas
                                                                 disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks    Additional paid-in capital                                                                                Equity
                                                                                              earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                              Balance before restatement at beginning of
                                            635,689,316            624,323,168                   2,345,301        ( 2,223,318,488 )          ( 960,960,703 )      ( 960,960,703 )
  kembali                                                                                                                                                                                                                period
  Posisi ekuitas, awal periode              635,689,316            624,323,168                   2,345,301        ( 2,223,318,488 )          ( 960,960,703 )      ( 960,960,703 )   Equity position, beginning of the period
  Laba (rugi)                                                                                                           12,482,515               12,482,515           12,482,515                                   Profit (loss)
  Posisi ekuitas, akhir periode             635,689,316            624,323,168                   2,345,301        ( 2,210,835,973 )          ( 948,478,188 )      ( 948,478,188 )         Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                       Statement of cash flows
                                  30 June 2023         30 June 2022
Arus kas dari aktivitas operasi                                              Cash flows from operating
                                                                                               activities
   Penerimaan kas dari                                                            Cash receipts from
   aktivitas operasi                                                              operating activities
       Penerimaan dari                                                     Receipts from customers
                                     166,712,671          222,474,090
       pelanggan
   Pembayaran kas dari                                                      Cash payments from
   aktivitas operasi                                                         operating activities
       Pembayaran kepada                                               Payments to suppliers for
       pemasok atas barang dan    ( 134,253,198 )      ( 154,842,844 )     goods and services
       jasa
       Pembayaran gaji dan                                               Payments for salaries and
                                    ( 12,091,122 )       ( 12,498,582 )
       tunjangan                                                                         allowances
       Pembayaran kas lainnya                                              Other cash payments for
                                    ( 21,917,475 )       ( 54,869,828 )
       untuk beban operasi                                                       operating activities
   Kas diperoleh dari                                                    Cash generated from (used
                                     ( 1,549,124 )              262,836
   (digunakan untuk) operasi                                                            in) operations
   Pembayaran bunga dari                                                  Interests paid from operating
                                        ( 32,439 )         ( 3,428,904 )
   aktivitas operasi                                                                           activities
   Penerimaan pengembalian                                               Income taxes refunded (paid)
   (pembayaran) pajak                                                          from operating activities
                                          635,784             4,876,510
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                Other cash inflows (outflows)
   kas lainnya dari aktivitas          ( 316,094 )          ( 445,757 )        from operating activities
   operasi
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                     ( 1,553,824 )           1,264,685
   (digunakan untuk) aktivitas                                                     operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
investasi                                                                                       activities
   Pembayaran untuk perolehan                                              Payments for acquisition of
                                       ( 232,581 )        ( 1,977,880 )
   aset tetap                                                           property, plant and equipment
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                       ( 232,581 )        ( 1,977,880 )
   (digunakan untuk) aktivitas                                                    investing activities
   investasi
Arus kas dari aktivitas                                                       Cash flows from financing
pendanaan                                                                                        activities
   Pembayaran liabilitas sewa                                                Payments of finance lease
                                                 (0)           ( 2,137 )
   pembiayaan                                                                                 liabilities
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                                   0           ( 2,137 )
   (digunakan untuk) aktivitas                                                    financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                             Total net increase (decrease)
                                     ( 1,786,405 )          ( 715,332 )
bersih kas dan setara kas                                               in cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents cash
                                        6,018,967            4,605,359
awal periode                                                              flows, beginning of the period
Efek perubahan nilai kurs pada                                         Effect of exchange rate changes
                                       ( 482,930 )             282,085
kas dan setara kas                                                        on cash and cash equivalents
Kas dan setara kas arus kas,                                               Cash and cash equivalents
                                        3,749,632            4,172,112
akhir periode                                                           cash flows, end of the period
Page 11

          
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                         Aset tetap, awal periode   Penambahan aset tetap           Revaluasi aset tetap      Aset tetap, akhir periode
                                                           Property, plant, and
                                                                                    Addition in property, plant,   Revaluation of property,     Property, plant, and
                                                          equipment, beginning
                                                                                          and equipment             plant, and equipment       equipment, end period
                                                                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung                   15,665,079                                                                            15,665,079       Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                                                                    48,647,493                                                                           48,647,493
                         dimiliki langsung                                                                                                                          improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                                Machinery and equipment,
                                                                 1,734,555,115                                                                        1,734,555,115
                         langsung                                                                                                                                                 directly owned
                         Alat pengangkutan, dimiliki                                                                                                                  Transportation equipment,
                                                                      5,511,172                                                  ( 1,254 )                5,509,918
                         langsung                                                                                                                                                 directly owned
                         Lainnya, dimiliki langsung                  3,515,140                          5,838                                             3,520,978       Others, directly owned
                         Dimiliki langsung                       1,807,893,999                          5,838                    ( 1,254 )            1,807,898,583              Directly owned
                         Bangunan, dalam                                                                                                                                  Building, assets under
                                                                      4,085,024                      232,581                                              4,317,605
                         penyelesaian                                                                                                                                                construction
                         Aset dalam penyelesaian                      4,085,024                      232,581                                              4,317,605 Assets under construction
                         Aset tetap                                                                                                                                        Property, plant, and
                                                                 1,811,979,023                       238,419                     ( 1,254 )            1,812,216,188
                                                                                                                                                                                      equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold            Carrying amount,
                                                                    47,034,366                        70,192                                             47,104,558
                         dimiliki langsung                                                                                                                          improvement, directly owned     accumulated depreciation
                         Mesin dan peralatan, dimiliki                                                                                                                Machinery and equipment,
                                                                 1,683,986,382                    2,203,839                                           1,686,190,221
                         langsung                                                                                                                                                 directly owned
                         Alat pengangkutan, dimiliki                                                                                                                  Transportation equipment,
                                                                      5,488,851                       13,705                                              5,502,556
                         langsung                                                                                                                                                 directly owned
                         Lainnya, dimiliki langsung                  3,353,601                       39,312                                               3,392,913       Others, directly owned
                         Dimiliki langsung                       1,739,863,200                    2,327,048                                           1,742,190,248              Directly owned
                         Aset tetap                                                                                                                                        Property, plant, and
                                                                 1,739,863,200                    2,327,048                                           1,742,190,248
                                                                                                                                                                                      equipment
Nilai perolehan          Aset tetap                                                                                                                                        Property, plant, and             Carrying amount
                                                                    72,115,823                                                                           70,025,940
                                                                                                                                                                                      equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                              Property, plant, and equipment
                                                                                   Penambahan aset          Pengurangan aset                                  Aset tetap, akhir
                                                      Aset tetap, awal periode                                                      Revaluasi aset tetap
                                                                                        tetap                    tetap                                            periode
                                                        Property, plant, and                                                           Revaluation of
                                                                                   Addition in property,   Disposals in property,                            Property, plant, and
                                                       equipment, beginning                                                          property, plant, and
                                                                                   plant, and equipment    plant, and equipment                             equipment, end period
                                                              period                                                                     equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung               15,665,079                                                                                           15,665,079         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                                 Building and leasehold
                         fasilitasnya, dimiliki                 48,647,493                                                                                           48,647,493        improvement, directly
                         langsung                                                                                                                                                                      owned
                         Mesin dan peralatan,                                                                                                                                                 Machinery and
                         dimiliki langsung                   1,726,294,399                        9,623                                      8,251,093            1,734,555,115           equipment, directly
                                                                                                                                                                                                       owned
                         Alat pengangkutan,                                                                                                                                                   Transportation
                         dimiliki langsung                        5,730,038                                         ( 218,866 )                                       5,511,172           equipment, directly
                                                                                                                                                                                                       owned
                         Lainnya, dimiliki langsung              3,510,493                       4,647                                                                3,515,140       Others, directly owned
                         Dimiliki langsung                   1,799,847,502                      14,270              ( 218,866 )              8,251,093            1,807,893,999              Directly owned
                         Bangunan, dalam                                                                                                                                              Building, assets under
                                                                10,480,538                                       ( 6,395,514 )                                        4,085,024
                         penyelesaian                                                                                                                                                            construction
                         Aset dalam                                                                                                                                                            Assets under
                                                                10,480,538                                       ( 6,395,514 )                                        4,085,024
                         penyelesaian                                                                                                                                                          construction
                         Aset tetap                                                                                                                                                    Property, plant, and
                                                             1,810,328,040                      14,270           ( 6,614,380 )               8,251,093            1,811,979,023
                                                                                                                                                                                                  equipment
Akumulasi depresiasi     Tanah, dimiliki langsung                              0                                                                                                  0     Land, directly owned       Carrying amount,
                         Bangunan dan                                                                                                                                                 Building and leasehold           accumulated
                         fasilitasnya, dimiliki                 46,911,397                     122,969                                                               47,034,366        improvement, directly            depreciation
                         langsung                                                                                                                                                                      owned
                         Mesin dan peralatan,                                                                                                                                                 Machinery and
                         dimiliki langsung                   1,679,792,721                  4,193,661                                                             1,683,986,382           equipment, directly
                                                                                                                                                                                                       owned
                         Alat pengangkutan,                                                                                                                                                   Transportation
                         dimiliki langsung                        5,676,009                     31,708              ( 218,866 )                                       5,488,851           equipment, directly
                                                                                                                                                                                                       owned
                         Lainnya, dimiliki langsung              3,242,536                    111,065                                                                 3,353,601       Others, directly owned
                         Dimiliki langsung                   1,735,622,663                  4,459,403               ( 218,866 )                                   1,739,863,200              Directly owned
Page 15
                  Aset tetap                                                                 Property, plant, and
                               1,735,622,663   4,459,403   ( 218,866 )   0   1,739,863,200
                                                                                                      equipment
Nilai perolehan   Aset tetap                                                                 Property, plant, and   Carrying amount
                                 74,705,377                                    72,115,823
                                                                                                      equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 18
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 19
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 20
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 21
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                            Notes for revenue by type

                                                  30 June 2023 30 June 2022

                        Nama produk atau            Penjualan dan    Penjualan dan
                             jasa                 pendapatan usaha pendapatan usaha
                        Service or product name    Sales and revenue   Sales and revenue
Pendapatan dari produk                                                                     Product revenue 1
                       Benang                            78,786,870          99,893,617
1
Pendapatan dari produk                                                                     Product revenue 2
                       Fibre                             60,643,031          88,017,566
2
Pendapatan dari produk                                                                     Product revenue 3
                       Chips                             15,040,987          18,397,267
3
Pendapatan dari produk                                                                     Product revenue 4
                       Fleece                              1,257,171             779,623
4
Pendapatan produk                                                                             Other product
                       Lain-Lain/Others                      942,096           1,346,458
lainnya                                                                                             revenue
Pendapatan dari                                                                            Product revenue
                                                        156,670,155         208,434,531
produk
Tipe pendapatan                                         156,670,155         208,434,531     Type of revenue
Page 22
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                      Notes for revenue by source

                                                30 June 2023 30 June 2022

                      Nama produk atau            Penjualan dan    Penjualan dan
                           jasa                 pendapatan usaha pendapatan usaha
                      Service or product name    Sales and revenue   Sales and revenue
Pendapatan dari                                                                          Domestic revenue 1
                    Fibre                              56,774,157          84,033,517
domestik 1
Pendapatan dari                                                                          Domestic revenue 2
                    Benang                             59,329,584          74,974,492
domestik 2
Pendapatan dari                                                                          Domestic revenue 3
                    Chips                              14,753,837          17,185,547
domestik 3
Pendapatan dari                                                                          Domestic revenue 4
                    Fleece                              1,181,566              627,466
domestik 4
Pendapatan domestik                                                                         Other domestic
                    Lain-Lain/Others                       942,096          1,346,458
lainnya                                                                                            revenue
Pendapatan domestik                                   132,981,240         178,167,480    Domestic revenue
Pendapatan dari                                                                           Export revenue 1
                    Benang                             19,457,286          24,919,125
ekspor 1
Pendapatan dari                                                                            Export revenue 2
                    Fibre                               3,868,874           3,984,049
ekspor 2
Pendapatan dari                                                                            Export revenue 3
                    Chips                                  287,150          1,211,720
ekspor 3
Pendapatan dari                                                                            Export revenue 4
                    Fleece                                  75,605             152,157
ekspor 4
Pendapatan ekspor                                      23,688,915          30,267,051      Export revenue
Sumber pendapatan                                     156,670,155         208,434,531    Source of revenue
Page 23
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                      Trade receivables by currency

                                                     30 June 2023                                                    31 December 2022

                                                          Penyisihan                                                           Penyisihan
                              Piutang usaha, kotor     penurunan nilai       Piutang usaha          Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                        piutang usaha                                                        piutang usaha
                                                         Allowance for                                                        Allowance for
                               Trade receivables,                                                    Trade receivables,
                                                      impairment of trade   Trade receivables                              impairment of trade   Trade receivables
                                     gross                                                                 gross
                                                          receivables                                                          receivables
Pihak ketiga     IDR                 29,501,712                                                            16,752,831                                                                 IDR      Third party
                 USD                  4,070,879                                                            15,599,772                                                                USD
                 Mata uang           33,572,591            ( 1,982,746 )          31,589,845               32,352,603           ( 1,982,746 )          30,369,857                Currency
Pihak berelasi   IDR                 15,657,945                                                            15,657,945                                                                 IDR    Related party
                 Mata uang           15,657,945          ( 15,657,945 )                         0          15,657,945         ( 15,657,945 )                         0           Currency
Page 24
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                               Trade receivables by aging

                                                                 30 June 2023                                                31 December 2022

                                                                      Penyisihan                                                       Penyisihan
                                          Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                                    piutang usaha                                                    piutang usaha
                                                                     Allowance for                                                    Allowance for
                                           Trade receivables,                                                Trade receivables,
                                                                  impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                                 gross                                                             gross
                                                                      receivables                                                      receivables
Belum jatuh tempo   Umur                         33,572,591                                                        30,939,227                                                          Aging   Not yet due
Telah jatuh tempo   Lebih dari 360 hari                                                                             1,413,376                                             More than 360 days     Overdue
                    Umur                                                                                            1,413,376                                                         Aging
Jatuh tempo         Umur                         33,572,591           ( 1,982,746 )           31,589,845           32,352,603          ( 1,982,746 )           30,369,857             Aging    Due status
Page 25
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                    Trade receivables by list of counterparty

                                                                            30 June 2023                                              31 December 2022

                                                                                 Penyisihan                                                      Penyisihan
                                 Nama pihak, piutang    Piutang usaha,                                                   Piutang usaha,
                                                                              penurunan nilai       Piutang usaha                             penurunan nilai        Piutang usaha
                                       usaha                 kotor                                                            kotor
                                                                               piutang usaha                                                   piutang usaha
                                                                                Allowance for                                                   Allowance for
                                 Counterparty name,    Trade receivables,                                               Trade receivables,
                                                                             impairment of trade   Trade receivables                         impairment of trade    Trade receivables
                                  trade receivables          gross                                                            gross
                                                                                 receivables                                                     receivables
Pihak ketiga     Pihak 1         Pelanggan                                                                                                                                              Rank 1, counterparty     Third party
                                                            29,501,712                                                       27,961,591
                                 Dalam Negeri
                 Pihak 2         Pelanggan                                                                                                                                              Rank 2, counterparty
                                                             4,070,879                                                        4,391,012
                                 Internasional
                 Rincian pihak                              33,572,591           ( 1,982,746 )          31,589,845           32,352,603          ( 1,982,746 )           30,369,857 List of counterparty
Pihak berelasi   Pihak 1         PT. Texmaco                                                                                                                                        Rank 1, counterparty       Related party
                                                            15,657,945                                                       15,657,945
                                 Jaya
                 Rincian pihak                              15,657,945         ( 15,657,945 )                       0        15,657,945        ( 15,657,945 )                        0 List of counterparty
Page 26
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry

Piutang usaha berdasarkan domestik atau international                                                                                             Trade receivables by domestic or international

                                                        30 June 2023                                                                 31 December 2022

                                                         Penyisihan penurunan                                                           Penyisihan penurunan
                             Piutang usaha, kotor                                     Piutang usaha        Piutang usaha, kotor                                      Piutang usaha
                                                           nilai piutang usaha                                                            nilai piutang usaha
                                                       Allowance for impairment of                                                    Allowance for impairment of
                            Trade receivables, gross                                 Trade receivables    Trade receivables, gross                                  Trade receivables
                                                            trade receivables                                                              trade receivables
Domestik                                29,501,712                                                                    27,961,591                                                                           Domestic
International                            4,070,879                                                                     4,391,012                                                                        International
Total piutang usaha                                                                                                                                                                      Total trade receivables by
berdasarkan domestik atau               33,572,591                ( 1,982,746 )              31,589,845               32,352,603                 ( 1,982,746 )              30,369,857    domestic or international
international
Page 27
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang                         Movement of allowance for
usaha                                                  impairment of trade receivables
                               30 June 2023      31 December 2022
Penyisihan penurunan nilai                                              Allowance for impairment of
piutang usaha, awal periode          1,982,746           1,982,746     trade receivables, beginning
                                                                                             period
Penyisihan penurunan nilai                                           Allowance for impairment of
piutang usaha, akhir periode         1,982,746           1,982,746       trade receivables, ending
                                                                                            period
Page 28
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 29
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                  Notes for inventories
                                30 June 2023       31 December 2022
     Barang jadi                     17,596,898           19,197,717             Finished goods
     Barang dalam proses              2,535,727            3,438,605            Work in process
     Bahan baku dan bahan                                               Raw and indirect material
                                     33,525,548           34,016,323
     pembantu
     Persediaan, kotor               53,658,173           56,652,645         Inventories, gross
     Cadangan penurunan nilai                                           Allowance for impairment
                                     ( 118,086 )          ( 118,086 )
     persediaan                                                                    of inventories
     Persediaan                      53,540,087           56,534,559                 Inventories
     Persediaan lancar               53,540,087           56,534,559          Current inventories

Mutasi cadangan penurunan nilai                                 Movement of allowance for
persediaan                                                       impairment of inventories
                                30 June 2023       31 December 2022
Saldo awal Penyisihan                                                       Allowance for Impairment of
                                        118,086              118,086
Penurunan Nilai Persediaan                                               Inventories, beginning balance
Saldo akhir Penyisihan                                                   Allowance for Impairment of
                                        118,086              118,086
Penurunan Nilai Persediaan                                                Inventories, ending balance
Page 30
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 31
[1634000a] Notes to the financial statements - Bonds Payable - General Industry
Page 32
[1634100] Disclosure of Notes to the financial statements - Bonds Payable - General Industry
Page 33
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 34
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Page 35
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 36
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                Cost of good sold
                              30 June 2023     30 June 2022
Persediaan bahan baku awal         7,079,694        7,106,155         Beginning raw inventory
Pembelian bahan baku             106,265,350      138,650,741        Purchased raw inventory
Persediaan bahan baku akhir        7,437,573        7,079,694            Ending raw inventory
Bahan baku yang digunakan        105,907,471      138,677,202            Raw inventory used
Beban jasa                           935,994        1,066,888                     Service Cost
Material                          17,201,152       15,097,599                   Material usage
Royalti kepada pemerintah            649,472        1,625,544         Royalties to government
Upah, tenaga kerja langsung        6,152,765        6,389,899          Wages and direct labor
Amortisasi                            11,465          260,528                     Amortization
Depresiasi                         2,263,293        2,362,876                     Depreciation
Sewa                                 242,489          425,524                        Rent cost
Perbaikan dan pemeliharaan           925,351        1,346,017       Repairs and maintenance
Beban bahan bakar                 15,855,563       19,427,766                   Fuel expenses
Biaya pabrikasi lainya               906,618           33,074  Other manufacturing overhead
Jumlah biaya produksi            151,051,633      186,712,917          Total production cost
Barang setengah jadi awal          3,076,473        3,460,739         Beginning wip inventory
Barang setengah jadi akhir         2,535,727        3,050,688             Ending wip inventory
Harga pokok produksi             151,592,379      187,122,968  Cost of goods manufactured
Barang jadi awal                  18,619,423       13,910,569 Beginning finish goods inventory
Barang jadi akhir                 17,478,812       14,356,268   Ending finish goods inventory
Beban pokok penjualan dan                                         Cost of sales and revenue
                                 152,732,990      186,677,269
pendapatan
Page 37
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 38
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 39
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 40
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 41
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 42
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 43
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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